Working with Tax Agents: Deliberate Wrongdoing - CIOT comments
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The comments of the CIOT on the draft legislation on deliberate wrongdoing by tax agents, with commentary and explanatory note, of 10 February 2010, are available, with the consultation documents, to download here in Adobe (pdf) format, . This is part of the Working With Tax Agents consultation but HMRC extended the deadline for submission. Members will be aware that the CIOT has already made representations and achieved some movement from HMRC – see http://www.tax.org.uk/showarticle.pl?id=9014.